2007 (7) TMI 574

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....i B.N. Chattopadhyay, Consultant, for the Appellant. Shri J.K. Jha, SDR, for the Respondent. ORDER Heard both sides. 2. The impugned order has been passed by the lower Appellate Authority. Both sides have filed appeals against the impugned order. The assessee/appellant firm, M/s. New Tobacco Limited has filed the Stay Petition. As both the appeals are required to be remanded on a preli....

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....1944, it was incumbent upon the lower Appellate Authority either to ensure that the demanded duty and penalty are deposited or he should have waived the whole or part of it before taking up the appeal for decision on merit. As that has not been done, we have no option but to set aside the impugned order and remand the matter to the lower Appellate Authority with the direction that he should first ....